6533b7cffe1ef96bd1258746
RESEARCH PRODUCT
Internal Public Audit in the Financial Crisis Context
Ungureanu Mihai AristotelCristina Maria (Bătuşaru) TiţaAlexandra (Vasile) Oţeteasubject
Control environmentinternal public auditbusiness.industryhealth care facilities manpower and serviceseducationGeneral EngineeringEnergy Engineering and Power TechnologyContext (language use)AccountingAuditeconomic crisispublic administrationExternal auditorPerformance auditInternal auditJoint audithealth services administrationFinancial crisisbusinessoutsourcing.health care economics and organizationsdescription
Abstract The financial crisis effects have left their mark on the area of internal audit, but the attention on the responsibility that internal auditors could have in preventing the onset of such a crisis is quite low. Audit plays a vital role in the entities functioning by contributing to economic credibility. In this paper we have presented the role and objectives of internal audit, the organization and activity of internal audit in local government in Romania, the outsourced system and how it helped in preventing and/or managing the economic downturn.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2013-01-01 | Procedia Economics and Finance |